Poland VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in UAE. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority National Revenue Administration (KAS)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Krajowa Administracja Skarbowa (KAS)
Standard rate	23%
Reduced rates	8%, 5%
Registration threshold	PLN 240,000
Filing frequency	Monthly or quarterly
E-invoicing / digital reporting	KSeF electronic invoicing is mandatory for domestic B2B VAT taxpayers from February or April 2026, subject to limited temporary exceptions.
Typical registration lead time	2–7 weeks

Recent changes

NEW

ViDA removes derogation need for domestic e-invoicing

Since April 2025, EU member states can impose domestic mandatory e-invoicing without first obtaining a Council derogation; this applies to Poland.

UPDATED

Platform deemed supplier VAT starts from Jul 2028

From 1 Jul 2028, platform rules cover short term accommodation and passenger road transport, with an option to defer nationally to 1 Jan 2030.

NEW

Cross border B2B digital reporting starts Jul 2030

From 1 Jul 2030, EU cross border B2B VAT reporting moves to structured e-invoices and digital reporting; that future change also applies in Poland.